Uganda - Apply for Customs Clearance Certificate for Import of World Food Program (NGO Items)

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Procedure

1. The process starts with in bound trucks follow a queue, after clearance through the Kenya Revenue Authority (KRA). Each truck stops at the Lower Inward Gate Uganda, the driver presents two copies of Kenya Revenue Authority (KRA) Bill of Entry C63 for recording truck number, the cargo description and allocation of an inward rotation number. (Duration will depend in what position the truck is in the queue, but in all within 1hour).
2. The truck proceeds to the yard and stops at the gate entrance where the driver is issued with a parking invoice. On entering the yard each truck is then subjected to verification by three regulatory authorities. (Duration: 30 minutes minimum).
   

   • Then visit Uganda Revenue Authority for verification and seal affix. WFP food items are not subject to full URA customs physical verification but ‘sighting’. Also a customs seal is affixed onto the fuel tank of every truck to prevent drivers from dumping fuel on the black market.
     

3. Visit Uganda quarantine inspection service-Inspectors check for any pest infestation, plant infections, grain breakage or contamination in commodities entering the country or in transit to third countries as per international conventions.Upon checking each truck,the UQIS inspector allows it in or directs fumigation or may recommend destruction, depending on the findings. For processed foodstuffs, after inspection he forwards to UNBS for quality check.
4. Visit Uganda National Bureau of standards,Inspectors check for conformity with standards relating to quality, shelf life, packaging, and contamination in the foodstuffs and relief items.Imports meeting the required standards are allowed in, but any commodity falling short of these standards is impounded, re-exported to the country of origin or destroyed.
5. After the physical verification a truck proceeds to the parking yard.The driver hands over the two original C63 crossing copies and a copy of the WFP Waybill to the WFP clearing office at Malaba.For NGOs the same would apply, two original C63 and a copy of the organizations waybill to their appointed agent.
6. The transporters/drivers pays URA Road user charges per truck of UGX 82,200/= for Kampala and UGX 10,000/= for Tororo respectively plus bank charges. A bank payment advice form is requested for and payment is made through the bank, the returns take not less than 4 hours before URA issues a receipt.
7. Furthermore the transporters must pay parking fees of UGX 10,000 after every 24 hours per truck in the old yard or UGX 12,000 in the new yard. The Road User Charge receipt is handed to WFP staff/ or authorised clearing agent to attach to the entry which will be prepared as follows.
8. The WFP/NGO Uganda customs documentation commences at this point. A Customs Bill of Entry (IM4) is prepared for declaration of each truck received, by self-data capture done electronically on-line with a system known as Direct Trader Input (DTI) / Automated System for Customs Data (ASYCUDA World) which is linked to the main URA server for instant data transfer from a remote DTI Centre.
9. A hard copy print-out of each bill of entry is attached with the two C63 crossing copies plus a WFP/NGO non-commercial invoice. This compilation is hand carried back to UQIS and UNBS for official certification. The UNBS also requires submission of a completed application forms indicating details relevant for import inspection and clearance.
10. Upon endorsement by UQIS and UNBS, the entries are lodged at the Customs Long-room receiving section.Here, the entry reference numbers (allocated at data capture) plus other cargo particulars are manually entered in a receiving register.

    • The Customs Long-room is a restricted area to non-customs staff members. WFP/NGO staff is not exceptional in this case. Consignees and their agents therefore have limited control over the documents lodged once they are received at lodging point. #:*The lodged entries process is however followed up through window pin holes. Currently for WFP, the maximum time frame allotted within which to process a lodged home use entry is 48hrs.

11. From the Receiving section, the entry is forwarded to the Assessment desk to be vetted for any discrepancies in the declaration. The cargo value is reviewed; any errors or inconsistencies in declaration or data capture are queried and corrected. The Officer also queries the ASYCUDA World system to determine the channel of further processing i.e. Green, Yellow or Red. Invariably if the system allocates WFP entries to the green channel the entries are forwarded to the Releasing Officer who sends the courier or agent or consignee in the case of WFP to take them to the Bonds section.
12. At the Bonds section, dispatch copies of the C63 from Kenya are attached to the original C63 Crossing copy and reconciliation is made in the register. The Entries are then sent back to the Releasing officer’s desk (In Charge Customs Long-room)
13. The Releasing Officer then reviews each entry to ensure that all procedures have been observed, prints a release order then endorses the entry as released and forwards to Separation desk.
14. At Separation desk, an entry is split into Importer’s copies and Customs Station copies. On receiving WFP/NGO copies, the authorised agent/WFP further separate office copies from driver’s copies and hand over the latter to the transporters representative or drivers.
15. Finally the driver is given his copy of the entry and customs clearance certificate to clear through the upper gate. Drivers are assisted by their respective transport company representatives to flag them off.

Note:In some cases the IM4 entries are lodged at Malaba for imports depending on the organizations planning and requirements. This saves money and time since the same 8 stages of customs process will be repeated for inland clearance at ICD in Kampala.
Note: WFP has a blanket duty exemption on imports of Food items but for imports of Non Food Items,a specific tax exemption form is obtained from the Ministry of Foreign Affairs per consignment and attached on the Bill of Entry. NGOs require the tax exemption without which they must pay the full tax.

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Required Documents

• Movement Certificate Eur.1 (For exports to the European Union)
• Commercial Invoice.
• Bill of Lading (for Imports by Sea)
• Airway Bill (for imports by air)
• Railway consignment note (for imports by rail)
• Freight Invoice/Road Consignment Note
• Insurance certificate (if goods were insured)
• Commercial Invoice
• Packing list
• Bill of Lading/Airway Bill/Railway Consignment Notes
• Sales Agreement
• RCTD/TI
• Certificate of Origin
• Fumigation Certificate
• Phytosanitary Certificate
• Import Permits for restricted imports like drugs, arms and ammunitions, fertilizers, live plants, live animals, soil etc.

Office Locations & Contacts

Uganda Revenue Authority - Head Office,
Physical address: Plot M193/M194,
Nakawa Industrial Area
Kampala, Uganda
P.O. Box 7279,
Kampala, Uganda
Toll Free Number: (256) 800117000
Email:[email protected]
Website: Link

Eligibility

• All WFP/NGO truks and items being transported into Uganda are eligible for the Custom clearance Certificate.

Fees

• Transporters must pay parking fees of UGX 10,000
• Road user charges per truck of UGX 82,200/=

Validity

• Valid for one year and expires on 31 December of every year.

Documents to Use

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Sample Documents

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Processing Time

• Maximum processing time 2-3 days.

Related Videos

Videos explaining the procedure or to fill the applications. 
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e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• WFP has a blanket duty exemption on imports of Food items but for imports Non Food Items, a specific tax exemption form is obtained from the Ministry of Foreign Affairs.
• Uganda Revenue Authority and the Ministry of Foreign Affairs have controls in place to monitor the goods being imported in relation to the exemption certificates approved.
• An exemption must be applied for before the arrival of the goods in the country.
• The total time required for obtaining duty and tax exemption certificate is at minimum 3 working days, but it depends on the workload of the approving officer.
• In the case of food items, WFP has blanket coverage and only needs to present a declaration to Uganda Revenue Authority (Customs) with the supporting import documentation.

Required Information

• Proforma Invoice
• Packing Lists
• Certificate of Origin
• Inspection Certificate
• Permits (if necessary)
• Road transit Customs Document (Commonly known as C63)
• prepared at seaport and entry port in Uganda.
• Consignor (Exporter)
• Consignee
• Clearing Agent
• country of Origin
• Value of export
• Currency Code
• Commodity Code (HSC) description of goods
• Quantity
• Customs Procedure Code
• Payment Account (ASYCUDA world)

Need for the Document

Please provide the need for the procedure. e.g. Birth Certificate - why do we need to have a birth certificate? 
 

Information which might help

• The customs clearance process for the importation of cargo conveyed by road at Malaba and Busia Uganda border Customs Stations, as it relates to WFP humanitarian food aid commodities and relief items imports. However, process (A) also applies to other humanitarian organisations and refers to transit entry clearance whereby Malaba customs clears goods to the Internal Container Depots in Kampala/Jinja, etc., for onward Inland clearance.
• Outward clearance from Kenya (Export) is quite uncomplicated. Major documentation will have been done at the point of loading (Mombasa or Nairobi). At Malaba simple reconciliation is done to confirm exit and ensure that transit cargo is not dumped within Kenya.
• Clearance of imported goods in Uganda may involve various government agencies with different public service roles as well as standards. For example in health it would be the monitoring of standards in terms of protection of diseases on human, animals and plants. Therefore other agencies like Uganda National Bureau of Standards, Uganda Drugs Authority and Ministry of Agriculture plant Protection officers ( Uganda Quarantine Inspection Services) may be involved in physical verification of the cargo.
  

Non- Governmental Organizations (NGOs)

• Duty and tax exemption for NGO’s is dependent on the type of goods being imported and purpose of the goods. For humanitarian imports the Government would require:
• Evidence from the country of origin which is then submitted to the concerned ministry.
• The consignee NGO must be registered and have a physical address in Uganda. Copies of registration must be submitted.
• For each import/consignment the packing list, commercial invoice, air waybill or bill of lading is sent to the Prime Minister’s office (OPM).The Prime Minister’s Office will liaise with the Treasury to endorse the permission for tax exemption.
• Cover letter to the Office of Prime Minister explaining nature of work being carried out and proof of how the work will benefit the community (ties) within Uganda in the area of operation.
• Certificate of registration as a charity organization (NGO/INGO) registration certificate in the country (Uganda).
• Copies of commercial invoices/Parking list for the items to be exempted from tax.
• Airway bill or Bill of Lading for the items.
• If request is accepted by the Office of the Prime Minister, communication is made to the Ministry of Finance/Treasury to clear the taxes on behalf of the NGO/INGO.
• At this point the Treasury issues a Tax exemption letter to be presented to URA to release the said consignment with commitment of treasury to pay on behalf of the agency (NGO)

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

• External Link 1
• External link 2

Others

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